Summary: We will not investigate this complaint about council tax matters. This is because part of the complaint is late, we cannot investigate court proceedings and it is reasonable to expect Mr X or his representatives to appeal regarding liability and exemptions.

The complaint

1. Ms X complains on behalf of her father Mr X that the Council is wrong to pursue council tax arrears for 2010/11 and from 2024. She says the liability dates are wrong, the Council has not followed the legal process and that it should grant an exemption. She says this is causing Mr X distress and the Council should stop enforcement action, provide a response to her enquiries, and pay compensation.

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The Ombudsman’s role and powers

2. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a Council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
3. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
4. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

6. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X complained to the Council on behalf of Mr X regarding the matters in paragraph 1.
8. The Council replied explaining the amounts due for each year, and the dates of the notices and summons. It said Ms X could make a Data Subject Access Request for the liability order documents. It also said Mr X could claim an exemption for Severe Mental Impairment. The Council explained the enforcement notices it sent were in the format governed by legislation.
9. Ms X’s complaint regarding Mr X’s council tax from 2010/11 is late. We will not investigate this late complaint because there are no good reasons for it being late.
10. We cannot investigation the commencement of court action (the summons) and court proceedings (the liability order hearing).
11. Ms X said Mr X was not living at the property for the whole of 2024 and should receive an exemption. We consider it is reasonable to expect Mr X to appeal to the Valuation Tribunal regarding the Council’s decisions.

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Final decision

12. We will not investigate Ms X’s complaint because part of it is late. We cannot investigate court proceedings and Mr X has or had a right of appeal regarding the Council’s decisions from 2024.

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Investigator's decision on behalf of the Ombudsman